Work in Process 
Use
Report with which you can analyze work in process (WIP) in the following areas of Product Cost Controlling using product drilldown:
Product Cost by Order
Product Cost by Period
The reporting time frame can be cumulative or limited.
Structure
Data Displayed
Creation
Usage
Balance
Header Information:
Object information
Reporting time frame
Notes (for Production Campaigns):
Note on Summarized Analysis with Product Drilldown
In summarized analysis with product drilldown, you cannot separate creation and usage and you cannot report reserves. With product drilldowns, the report also shows the actual debits, actual credits, and balance for the work in process .
Prerequisites
You have determined work in process (or performed results analysis for product drilldowns) for the object to be analyzed in period-end closing for the particular results analysis version.
See also:
For detailed information on determining work in process, refer to the following:
Work in Process in Product Cost by Order